摘要
营运资金是企业健康稳定发展的供血库,营运资金的稳定运作显得极其重要,因此,越来越多的企业开始建立财务共享服务中心。论文基于对国内外营运资金管理文献的研究,结合经济新常态下的企业财务共享模式,对营运资金管理面临的机遇和挑战进行了研究。
Working capital is the blood supply bank for the healthy and stable development of enterprises.The stable operation of working capital is very important.Therefore,more and more enterprises begin to establish financial sharing service center.Based on the literature research of the management of working capital at home and abroad,combined with the financial sharing mode of enterprises under the new normal of economy,this paper studies the opportunities and challenges facing the management of working capital.
作者
吴莹
WU Ying(School of Finance and Economics,Xizang Minzu University,Xianyang 730020,China)
出处
《中小企业管理与科技》
2019年第34期27-27,29,共2页
Management & Technology of SME
基金
西藏民族大学校内科研青年项目——经济新常态下西藏中小企业营运资金管理绩效研究,项目编号:2030618030
关键词
经济新常态
营运资金管理
财务共享模式
new normal of economy
the management of working capital
financial sharing mode